DCIT, CENTRAL CIRCLE - 1(4), KOLKATA , KOLKATA vs. M/S. HINDUSTAN URBAN INFRASTRUCTURE LTD.(HINDUSTAN VIDYUT PRODUCT LTD.,), NEW DELHI

Bench: Shri S.S.Godara & Shri, M. Balaganesh

disallowance of export commission payments. It strongly emphasis that impugned foreign export payments were in the nature fee for managerial / professional or technical services u/s 9(1)(vii) of the Act requiring TDS deduction. We find no merit in Revenue’s impugned grievance. This assessee is admittedly a company manufacturing and selling electrical conductors, insulated electrical wire and cables, high

DCIT, CENTRAL CIRCLE - 1(4), KOLKATA , KOLKATA vs. M/S. HINDUSTAN URBAN INFRASTRUCTURE LTD.(HINDUSTAN VIDYUT PRODUCT LTD.,), NEW DELHI

Bench: Shri S.S.Godara & Shri, M. Balaganesh

disallowance of export commission payments. It strongly emphasis that impugned foreign export payments were in the nature fee for managerial / professional or technical services u/s 9(1)(vii) of the Act requiring TDS deduction. We find no merit in Revenue’s impugned grievance. This assessee is admittedly a company manufacturing and selling electrical conductors, insulated electrical wire and cables, high

D.C.I.T.,CIRCLE-2(2), KOLKATA vs. M/S SHALIMAR WIRES INDUSTRIES LTD., KOLKATA

Appeal is dismissed

Bench: Shri S.S.Godara & Dr. A.L. Sainiassessment Year :2013-14

36. Let us sum up our discussions on this part of the scheme of Section 9, so far as tax implications on commission agency business carried out by non-residents for Indian principals is concerned. It does not need much of a cerebral exercise to find out whether the income ITA No.1354/Kol/2019 A.Y. 2013-14 DCIT

M/S. ELECTROSTEEL CASTING LIMITED.,KOLKATA vs. ITO (INTERNATIONAL TAXATION) WARD, KOLKATA , KOLKATA

In the result, the appeal of the assessee is allowed

Bench: Sri J. Sudhakar Reddy & Sri Aby T. Varkey)

36. Let us sum up our discussions on this part of the scheme of Section 9, so far as tax implications on commission agency business carried out by non-residents for Indian principals is concerned. It does not need much of a cerebral exercise to find out whether the income from the business carried on by a non-resident assessee

ALLAHABAD BANK,KOLKATA vs. ADDL. CIT, RANGE - 6, KOLKATA, KOLKATA

In the result, the assessee’s appeals for A

Bench: Shri P.M. Jagtap & Shri S.S. Viswanethra Ravi

section 36(1)(vii). Since there is no other decision of any High Court taking a different view on this issue has been brought to our notice, we respectfully follow the decision of the Hon’ble Punjab & Haryana High Court and uphold the impugned order of the ld. CIT(Appeals) confirming the disallowance

DCIT, CIRCLE - 3(1) , KOLKATA vs. M/S. SPPL PROPERTY MANAGEMENT PVT. LTD., , KOLKATA

In the result, the appeal of the Revenue is dismissed

Bench: Shri A. T. Varkey, Hon’Ble & Dr. M. L. Meena, Hon’Ble]

section (2) as increased by (a) (b) (c ) the amount or amounts set aside to provision made for meeting liabilities, other than ascertained liabilities or. (i) The amount r amounts set aside as provision for diminution in the value of assets.” 5. Aggrieved the assessee preferred an appeal before the Ld. CIT(A) who was pleased to delete the addition

ACIT, CIRCLE - 25, KOLKATA, KOLKATA vs. SRI SUBHATOSH MAJUMDER, KOLKATA

In the result, the appeal of the Revenue is allowed for statistical purpose

Bench: Shri A.T. Varkery, Jm & Dr. Arjun Lal Saini, Am ]

disallowance by CIT(A) is confirmed. This common issue of all the three appeals of revenue is dismissed.” 14. From the foregoing findings of the Tribunal, it is quite evident that the Tribunal had upheld the assessee’s claim for non-deduction of tax at source having regard to the pre- amended provisions of Section 9(1)(vii) read with

DCIT,CIRCLE-6, KOLKATA, KOLKATA vs. WEST BENGAL INDUSTRIAL DEVELOPMENT CORPORATION LTD., KOLKATA

In the result, the appeals being ITA Nos

Bench: Shri P.M. Jagtap & Shri S.S. Viswanethra Ravi

disallowance on account of assessee’s claim of bad debts written off was not in accordance with the relevant provisions. He contended that the total claim made by the assessee for bad debts written off was more than the opening balance and to that extent deduction was claimed by the assessee under section 36(1)(vii

ACIT, CIR-2, TDS, KOLKATA, KOLKATA vs. LUX INDUSTRIES LTD., KOLKATA

Appeals are dismissed

Bench: Hon’Ble Shri S.S.Godara, Jm & Shri M.Balaganesh, Am ]

36. Let us sum up our discussions on this part of the scheme of Section 9, so far as tax implications on commission agency business carried out by non-residents for Indian principals is concerned. It does not need much of a cerebral exercise to find out whether the income from the business carried on by a non-resident assessee

ACIT, CIR-2, TDS, KOLKATA, KOLKATA vs. LUX INDUSTRIES LTD., KOLKATA

Appeals are dismissed

Bench: Hon’Ble Shri S.S.Godara, Jm & Shri M.Balaganesh, Am ]

36. Let us sum up our discussions on this part of the scheme of Section 9, so far as tax implications on commission agency business carried out by non-residents for Indian principals is concerned. It does not need much of a cerebral exercise to find out whether the income from the business carried on by a non-resident assessee

ITO, WD-1(2), KOLKATA, KOLKATA vs. M/S PROGRESSIVE STOCK MANAGEMENT CO. PVT. LTD., KOLKATA

In the result, the appeal of the revenue is dismissed

Bench: Shri Mahavir Singh, Jm & Shri M.Balaganesh, Am] Assessment Year : 2003-04 (Appellant ) (Respondent) I.T.O., Ward-1(2) -Versus- M/S. Progressive Stock Management Kolkata Co.Pvt. Ltd., Kolkata (Pan:Aabcp 5590 J) For The Appellant : Shri Sanjay Mukherjee, Jcit For The Respondent : Shri P.K.Himmatsinghka, Advocate Date Of Hearing : 22.09.2015. Date Of Pronouncement : 24.09.2015. Order Per Shri M.Balaganesh, Am 1. This Appeal Of The Revenue Arises Out Of The Order Of The Learned Cita In Appeal No. 136/Cit(A)-I/Wd-1(2)/05-06 Dated 19.05.2006 Passed Against The Order Of Assessment For The Asst Year 2003-04 Framed By The Learned Ao U/S 143(3) Of The Income Tax Act, 1961 (Hereinafter Referred To As The ‘Act’).

1)(vii) read with section 36(2) of the Act. On first appeal, the disallowance was deleted by the Learned

BINAYAK IMAGINE & DIAGNOSTIC PVT. LTD.,KOLKATA vs. DCIT, CIR. 7(1), KOLKATA

In the result, appeal of the assessee ispartly allowed for statistical purposes

Bench: Shri Rajesh Kumar&Shri Sonjoy Sarma]

vii) Vascular Angiography system including Digital subtraction Angiography viii) Ventilator used with annaesthesia apparatus ix) Magnetic Resonance Imaging System x) Surgical Laser xi) Ventilators other than those used with anesthesia xii) Gamma Knife xiii) Bone marrow transplant equipment including silasticlogn standing intravenous catheters for chemotherapy 4 I.T.A. No.519/Kol/2021 Assessment Year: 2008-09 Binayak Imaging & Diagnostic Pvt. Ltd. xiv) Fibreoptic endoscopes

WEST BENGAL INDUSTRIAL DEVELOPMENT CORPORATION LIMITED,KOLKATA vs. D.C.I.T., CIRCLE - 7(1), KOLKATA

In the result, the appeal filed by the assessee is allowed

Bench: Shri Rajesh Kumar&Shri Pradip Kumar Choubey]

section has been accepted by the Department consistently. Keeping in view, the above discussion, we find substance in the argument of Ld. Counsel for the assessee that disallowance of claim of deduction u/s 36(1)(viia) and 36(1)(vii

DCIT,CIRCLE-52, KOLKATA, KOLKATA vs. SRI SUBHOTOSH MAJUMDER . S. JAMUMBDER &CO,, KOLKATA

In the result, the appeals of revenue are dismissed

Bench: Shri Mahavir Singh, Jm & Shri M. Balaganesh, Am]

1)(vii)(b) of the Act and therefore assessee had obligation to deduct TDS u/s. 195 of the Act. According to AO, failure to do so had attracted provisions of section 40(a)(i) of the Act. Accordingly, the payments made to non-residents amounting to Rs.5,38,36,097/- was disallowed

ACIT, CIRCLE - 52, KOLKATA, KOLKATA vs. SHRI SUBHOTOSH MAJUMDER, KOLKATA

In the result, the appeals of revenue are dismissed

Bench: Shri Mahavir Singh, Jm & Shri M. Balaganesh, Am]

1)(vii)(b) of the Act and therefore assessee had obligation to deduct TDS u/s. 195 of the Act. According to AO, failure to do so had attracted provisions of section 40(a)(i) of the Act. Accordingly, the payments made to non-residents amounting to Rs.5,38,36,097/- was disallowed

ACIT, CIRCLE - 52, KOLKATA, KOLKATA vs. SHRI SUBHOTOSH MAJUMDAR, KOLKATA

In the result, the appeals of revenue are dismissed

Bench: Shri Mahavir Singh, Jm & Shri M. Balaganesh, Am]

1)(vii)(b) of the Act and therefore assessee had obligation to deduct TDS u/s. 195 of the Act. According to AO, failure to do so had attracted provisions of section 40(a)(i) of the Act. Accordingly, the payments made to non-residents amounting to Rs.5,38,36,097/- was disallowed

RAIGANJ CENTRAL CO-OPERATIVE BANK LTD.,RAIGANJ, UTTAR DINAJPUR vs. D.C.I.T., CIRCLE - 2, JALPAIGURI, JALPAIGURI

vii) of sub-section (1) of section 9;\n(iii) “professional services” shall have the same mean-ing as in clause (a) of\nthe Explanation to section 194J;\n(iv) “work” shall have the same meaning as in Explanation III* to section\n194C;\n[(v) “rent” shall have the same meaning as in clause (i) to the Explanation\nto section

VANTAGE ADVERTISING PRIVATE LIMITED,CHENNAI vs. DCIT, CIR-12(2), KOLKATA, KOLKATA

In the result, the appeal of assessee is partly allowed for statistical purposes

Bench: Shri A. T. Varkey, Jm & Dr. A.L. Saini, Am]

section 36(1)(vii) of the Act and therefore its claim should have been allowed by the AO. It has relied upon several decisions more particularly the Apex court's decision in the case of TRF Limited v. CIT (2010) 323 ITR 397 (SC) wherein it has been held that it is not necessary for the assessee to 3 I.T.A